A case of thyroid abscess due to Rhodococcus equi in an HIV-positive patient with previous pulmonary abscess is reported. Rhodococcus equi is a gram-positive rod that can cause infections in both immunocompetent and immunocompromised patients, though it occurs more frequently in patients with dysfunctional cellular immune systems. Several cases of Rhodococcus equi infection in persons infected with HIV have been reported. In these patients Rhodococcus equi usually invades the lungs, producing pneumonia. These infections often relapse, accompanied by intermittent bacteremia, despite conventional treatment. Extrapulmonary abscesses can occur.